diff --git a/IMPLEMENTATION_COVERAGE.md b/IMPLEMENTATION_COVERAGE.md
index 15d2b7f49..a6a66e7ce 100644
--- a/IMPLEMENTATION_COVERAGE.md
+++ b/IMPLEMENTATION_COVERAGE.md
@@ -4368,7 +4368,7 @@
 
 ## logs
 <details>
-<summary>60% implemented</summary>
+<summary>66% implemented</summary>
 
 - [ ] associate_kms_key
 - [ ] cancel_export_task
@@ -4402,7 +4402,7 @@
 - [ ] get_log_group_fields
 - [ ] get_log_record
 - [X] get_query_results
-- [ ] list_tags_for_resource
+- [X] list_tags_for_resource
 - [X] list_tags_log_group
 - [ ] put_account_policy
 - [ ] put_data_protection_policy
@@ -4417,10 +4417,10 @@
 - [X] start_query
 - [ ] stop_query
 - [X] tag_log_group
-- [ ] tag_resource
+- [X] tag_resource
 - [ ] test_metric_filter
 - [X] untag_log_group
-- [ ] untag_resource
+- [X] untag_resource
 </details>
 
 ## managedblockchain
@@ -5792,7 +5792,7 @@
 
 ## resourcegroupstaggingapi
 <details>
-<summary>37% implemented</summary>
+<summary>50% implemented</summary>
 
 - [ ] describe_report_creation
 - [ ] get_compliance_summary
@@ -5800,7 +5800,7 @@
 - [X] get_tag_keys
 - [X] get_tag_values
 - [ ] start_report_creation
-- [ ] tag_resources
+- [X] tag_resources
 - [ ] untag_resources
 </details>
 
diff --git a/docs/docs/services/logs.rst b/docs/docs/services/logs.rst
index af2c105ec..b9862a937 100644
--- a/docs/docs/services/logs.rst
+++ b/docs/docs/services/logs.rst
@@ -38,7 +38,9 @@ logs
 - [X] delete_metric_filter
 - [ ] delete_query_definition
 - [X] delete_resource_policy
-  Remove resource policy with a policy name matching given name.
+  
+        Remove resource policy with a policy name matching given name.
+        
 
 - [X] delete_retention_policy
 - [X] delete_subscription_filter
@@ -55,7 +57,8 @@ logs
 
 - [ ] describe_query_definitions
 - [X] describe_resource_policies
-  Return list of resource policies.
+  
+        Return list of resource policies.
 
         The next_token and limit arguments are ignored.  The maximum
         number of resource policies per region is a small number (less
@@ -79,7 +82,7 @@ logs
         Not all query commands are implemented yet. Please raise an issue if you encounter unexpected results.
         
 
-- [ ] list_tags_for_resource
+- [X] list_tags_for_resource
 - [X] list_tags_log_group
 - [ ] put_account_policy
 - [ ] put_data_protection_policy
@@ -93,15 +96,17 @@ logs
 - [X] put_metric_filter
 - [ ] put_query_definition
 - [X] put_resource_policy
-  Creates/updates resource policy and return policy object
+  
+        Creates/updates resource policy and return policy object
+        
 
 - [X] put_retention_policy
 - [X] put_subscription_filter
 - [X] start_query
 - [ ] stop_query
 - [X] tag_log_group
-- [ ] tag_resource
+- [X] tag_resource
 - [ ] test_metric_filter
 - [X] untag_log_group
-- [ ] untag_resource
+- [X] untag_resource
 
diff --git a/docs/docs/services/resourcegroupstaggingapi.rst b/docs/docs/services/resourcegroupstaggingapi.rst
index af022c2d2..98c033535 100644
--- a/docs/docs/services/resourcegroupstaggingapi.rst
+++ b/docs/docs/services/resourcegroupstaggingapi.rst
@@ -31,6 +31,10 @@ resourcegroupstaggingapi
 - [X] get_tag_keys
 - [X] get_tag_values
 - [ ] start_report_creation
-- [ ] tag_resources
+- [X] tag_resources
+  
+        Only Logs and RDS resources are currently supported
+        
+
 - [ ] untag_resources
 
diff --git a/moto/awslambda/models.py b/moto/awslambda/models.py
index 5987a9a9a..6f96e7321 100644
--- a/moto/awslambda/models.py
+++ b/moto/awslambda/models.py
@@ -761,7 +761,7 @@ class LambdaFunction(CloudFormationModel, DockerModel):
 
     def _invoke_lambda(self, event: Optional[str] = None) -> Tuple[str, bool, str]:
         # Create the LogGroup if necessary, to write the result to
-        self.logs_backend.ensure_log_group(self.logs_group_name, [])
+        self.logs_backend.ensure_log_group(self.logs_group_name)
         # TODO: context not yet implemented
         if event is None:
             event = dict()  # type: ignore[assignment]
diff --git a/moto/batch/models.py b/moto/batch/models.py
index 83abdd52c..a0ef1c80f 100644
--- a/moto/batch/models.py
+++ b/moto/batch/models.py
@@ -858,7 +858,7 @@ class Job(threading.Thread, BaseModel, DockerModel, ManagedState):
 
                     # Send to cloudwatch
                     self.log_stream_name = self._stream_name
-                    self._log_backend.ensure_log_group(self._log_group, None)
+                    self._log_backend.ensure_log_group(self._log_group)
                     self._log_backend.ensure_log_stream(
                         self._log_group, self.log_stream_name
                     )
diff --git a/moto/logs/models.py b/moto/logs/models.py
index 6cd2700d5..4fb14dddf 100644
--- a/moto/logs/models.py
+++ b/moto/logs/models.py
@@ -14,6 +14,7 @@ from moto.logs.logs_query import execute_query
 from moto.moto_api._internal import mock_random
 from moto.s3.models import s3_backends
 from moto.utilities.paginator import paginate
+from moto.utilities.tagging_service import TaggingService
 from .utils import PAGINATION_MODEL, EventMessageFilter
 
 MAX_RESOURCE_POLICIES_PER_REGION = 10
@@ -373,7 +374,6 @@ class LogGroup(CloudFormationModel):
         account_id: str,
         region: str,
         name: str,
-        tags: Optional[Dict[str, str]],
         **kwargs: Any,
     ):
         self.name = name
@@ -381,7 +381,6 @@ class LogGroup(CloudFormationModel):
         self.region = region
         self.arn = f"arn:aws:logs:{region}:{account_id}:log-group:{name}"
         self.creation_time = int(unix_time_millis())
-        self.tags = tags
         self.streams: Dict[str, LogStream] = dict()  # {name: LogStream}
         # AWS defaults to Never Expire for log group retention
         self.retention_in_days = kwargs.get("RetentionInDays")
@@ -607,21 +606,6 @@ class LogGroup(CloudFormationModel):
     def set_retention_policy(self, retention_in_days: Optional[str]) -> None:
         self.retention_in_days = retention_in_days
 
-    def list_tags(self) -> Dict[str, str]:
-        return self.tags if self.tags else {}
-
-    def tag(self, tags: Dict[str, str]) -> None:
-        if self.tags:
-            self.tags.update(tags)
-        else:
-            self.tags = tags
-
-    def untag(self, tags_to_remove: List[str]) -> None:
-        if self.tags:
-            self.tags = {
-                k: v for (k, v) in self.tags.items() if k not in tags_to_remove
-            }
-
     def describe_subscription_filters(self) -> Iterable[SubscriptionFilter]:
         return self.subscription_filters.values()
 
@@ -741,6 +725,7 @@ class LogsBackend(BaseBackend):
         self.queries: Dict[str, LogQuery] = dict()
         self.resource_policies: Dict[str, LogResourcePolicy] = dict()
         self.destinations: Dict[str, Destination] = dict()
+        self.tagger = TaggingService()
 
     @staticmethod
     def default_vpc_endpoint_service(
@@ -763,17 +748,18 @@ class LogsBackend(BaseBackend):
                 value=log_group_name,
             )
         self.groups[log_group_name] = LogGroup(
-            self.account_id, self.region_name, log_group_name, tags, **kwargs
+            self.account_id, self.region_name, log_group_name, **kwargs
         )
+        self.tag_resource(self.groups[log_group_name].arn, tags)
         return self.groups[log_group_name]
 
-    def ensure_log_group(
-        self, log_group_name: str, tags: Optional[Dict[str, str]]
-    ) -> None:
+    def ensure_log_group(self, log_group_name: str) -> None:
         if log_group_name in self.groups:
             return
         self.groups[log_group_name] = LogGroup(
-            self.account_id, self.region_name, log_group_name, tags
+            self.account_id,
+            self.region_name,
+            log_group_name,
         )
 
     def delete_log_group(self, log_group_name: str) -> None:
@@ -801,7 +787,11 @@ class LogsBackend(BaseBackend):
         raise ResourceNotFoundException()
 
     def put_destination(
-        self, destination_name: str, role_arn: str, target_arn: str
+        self,
+        destination_name: str,
+        role_arn: str,
+        target_arn: str,
+        tags: Dict[str, str],
     ) -> Destination:
         for _, destination in self.destinations.items():
             if destination.destination_name == destination_name:
@@ -814,6 +804,7 @@ class LogsBackend(BaseBackend):
             self.account_id, self.region_name, destination_name, role_arn, target_arn
         )
         self.destinations[destination.arn] = destination
+        self.tag_resource(destination.arn, tags)
         return destination
 
     def delete_destination(self, destination_name: str) -> None:
@@ -1010,7 +1001,8 @@ class LogsBackend(BaseBackend):
         self.groups[log_group_name].set_retention_policy(None)
 
     def describe_resource_policies(self) -> List[LogResourcePolicy]:
-        """Return list of resource policies.
+        """
+        Return list of resource policies.
 
         The next_token and limit arguments are ignored.  The maximum
         number of resource policies per region is a small number (less
@@ -1022,7 +1014,9 @@ class LogsBackend(BaseBackend):
     def put_resource_policy(
         self, policy_name: str, policy_doc: str
     ) -> LogResourcePolicy:
-        """Creates/updates resource policy and return policy object"""
+        """
+        Creates/updates resource policy and return policy object
+        """
         if policy_name in self.resource_policies:
             policy = self.resource_policies[policy_name]
             policy.update(policy_doc)
@@ -1034,7 +1028,9 @@ class LogsBackend(BaseBackend):
         return policy
 
     def delete_resource_policy(self, policy_name: str) -> None:
-        """Remove resource policy with a policy name matching given name."""
+        """
+        Remove resource policy with a policy name matching given name.
+        """
         if policy_name not in self.resource_policies:
             raise ResourceNotFoundException(
                 msg=f"Policy with name [{policy_name}] does not exist"
@@ -1045,19 +1041,19 @@ class LogsBackend(BaseBackend):
         if log_group_name not in self.groups:
             raise ResourceNotFoundException()
         log_group = self.groups[log_group_name]
-        return log_group.list_tags()
+        return self.list_tags_for_resource(log_group.arn)
 
     def tag_log_group(self, log_group_name: str, tags: Dict[str, str]) -> None:
         if log_group_name not in self.groups:
             raise ResourceNotFoundException()
         log_group = self.groups[log_group_name]
-        log_group.tag(tags)
+        self.tag_resource(log_group.arn, tags)
 
     def untag_log_group(self, log_group_name: str, tags: List[str]) -> None:
         if log_group_name not in self.groups:
             raise ResourceNotFoundException()
         log_group = self.groups[log_group_name]
-        log_group.untag(tags)
+        self.untag_resource(log_group.arn, tags)
 
     def put_metric_filter(
         self,
@@ -1213,5 +1209,14 @@ class LogsBackend(BaseBackend):
             raise ResourceNotFoundException()
         return str(mock_random.uuid4())
 
+    def list_tags_for_resource(self, resource_arn: str) -> Dict[str, str]:
+        return self.tagger.get_tag_dict_for_resource(resource_arn)
+
+    def tag_resource(self, arn: str, tags: Dict[str, str]) -> None:
+        self.tagger.tag_resource(arn, TaggingService.convert_dict_to_tags_input(tags))
+
+    def untag_resource(self, arn: str, tag_keys: List[str]) -> None:
+        self.tagger.untag_resource_using_names(arn, tag_keys)
+
 
 logs_backends = BackendDict(LogsBackend, "logs")
diff --git a/moto/logs/responses.py b/moto/logs/responses.py
index a798b4039..ae7d6d434 100644
--- a/moto/logs/responses.py
+++ b/moto/logs/responses.py
@@ -187,9 +187,13 @@ class LogsResponse(BaseResponse):
         destination_name = self._get_param("destinationName")
         role_arn = self._get_param("roleArn")
         target_arn = self._get_param("targetArn")
+        tags = self._get_param("tags")
 
         destination = self.logs_backend.put_destination(
-            destination_name, role_arn, target_arn
+            destination_name,
+            role_arn,
+            target_arn,
+            tags,
         )
         result = {"destination": destination.to_dict()}
         return json.dumps(result)
@@ -435,3 +439,20 @@ class LogsResponse(BaseResponse):
             log_group_name=log_group_name, destination=destination
         )
         return json.dumps(dict(taskId=str(task_id)))
+
+    def list_tags_for_resource(self) -> str:
+        resource_arn = self._get_param("resourceArn")
+        tags = self.logs_backend.list_tags_for_resource(resource_arn)
+        return json.dumps({"tags": tags})
+
+    def tag_resource(self) -> str:
+        resource_arn = self._get_param("resourceArn")
+        tags = self._get_param("tags")
+        self.logs_backend.tag_resource(resource_arn, tags)
+        return "{}"
+
+    def untag_resource(self) -> str:
+        resource_arn = self._get_param("resourceArn")
+        tag_keys = self._get_param("tagKeys")
+        self.logs_backend.untag_resource(resource_arn, tag_keys)
+        return "{}"
diff --git a/moto/resourcegroupstaggingapi/models.py b/moto/resourcegroupstaggingapi/models.py
index 67a03e2db..898921b2d 100644
--- a/moto/resourcegroupstaggingapi/models.py
+++ b/moto/resourcegroupstaggingapi/models.py
@@ -10,6 +10,7 @@ from moto.elb.models import elb_backends, ELBBackend
 from moto.elbv2.models import elbv2_backends, ELBv2Backend
 from moto.glue.models import glue_backends, GlueBackend
 from moto.kinesis.models import kinesis_backends, KinesisBackend
+from moto.logs.models import logs_backends, LogsBackend
 from moto.kms.models import kms_backends, KmsBackend
 from moto.rds.models import rds_backends, RDSBackend
 from moto.glacier.models import glacier_backends, GlacierBackend
@@ -31,7 +32,7 @@ class ResourceGroupsTaggingAPIBackend(BaseBackend):
         # Like 'someuuid': {'gen': <generator>, 'misc': None}
         # Misc is there for peeking from a generator and it cant
         # fit in the current request. As we only store generators
-        # theres not really any point to clean up
+        # there is really no point cleaning up
 
     @property
     def s3_backend(self) -> S3Backend:
@@ -61,6 +62,10 @@ class ResourceGroupsTaggingAPIBackend(BaseBackend):
     def kms_backend(self) -> KmsBackend:
         return kms_backends[self.account_id][self.region_name]
 
+    @property
+    def logs_backend(self) -> LogsBackend:
+        return logs_backends[self.account_id][self.region_name]
+
     @property
     def rds_backend(self) -> RDSBackend:
         return rds_backends[self.account_id][self.region_name]
@@ -101,7 +106,7 @@ class ResourceGroupsTaggingAPIBackend(BaseBackend):
                 # Check key matches
                 filters.append(lambda t, v, key=tag_filter_dict["Key"]: t == key)
             elif len(values) == 1:
-                # Check its exactly the same as key, value
+                # Check it's exactly the same as key, value
                 filters.append(
                     lambda t, v, key=tag_filter_dict["Key"], value=values[0]: t == key  # type: ignore
                     and v == value
@@ -371,6 +376,21 @@ class ResourceGroupsTaggingAPIBackend(BaseBackend):
 
                 yield {"ResourceARN": f"{kms_key.arn}", "Tags": tags}
 
+        # LOGS
+        if (
+            not resource_type_filters
+            or "logs" in resource_type_filters
+            or "logs:loggroup" in resource_type_filters
+        ):
+            for group in self.logs_backend.groups.values():
+                log_tags = self.logs_backend.list_tags_for_resource(group.arn)
+                tags = format_tags(log_tags)
+
+                if not log_tags or not tag_filter(tags):
+                    # Skip if no tags, or invalid filter
+                    continue
+                yield {"ResourceARN": group.arn, "Tags": tags}
+
         # RDS resources
         resource_map: Dict[str, Dict[str, Any]] = {
             "rds:cluster": self.rds_backend.clusters,
@@ -733,7 +753,7 @@ class ResourceGroupsTaggingAPIBackend(BaseBackend):
         self, resource_arns: List[str], tags: Dict[str, str]
     ) -> Dict[str, Dict[str, Any]]:
         """
-        Only RDS resources are currently supported
+        Only Logs and RDS resources are currently supported
         """
         missing_resources = []
         missing_error: Dict[str, Any] = {
@@ -746,6 +766,8 @@ class ResourceGroupsTaggingAPIBackend(BaseBackend):
                 self.rds_backend.add_tags_to_resource(
                     arn, TaggingService.convert_dict_to_tags_input(tags)
                 )
+            if arn.startswith("arn:aws:logs:"):
+                self.logs_backend.tag_resource(arn, tags)
             else:
                 missing_resources.append(arn)
         return {arn: missing_error for arn in missing_resources}
diff --git a/tests/terraformtests/terraform-tests.success.txt b/tests/terraformtests/terraform-tests.success.txt
index cca9beeb6..b3c0f2f87 100644
--- a/tests/terraformtests/terraform-tests.success.txt
+++ b/tests/terraformtests/terraform-tests.success.txt
@@ -367,6 +367,13 @@ lambda:
   - TestAccLambdaFunctionURL_Alias
   - TestAccLambdaFunctionURL_basic
   - TestAccLambdaFunctionURL_TwoURLs
+logs:
+  - TestAccLogsDestination_
+  - TestAccLogsGroupDataSource_basic
+  - TestAccLogsGroupsDataSource_basic
+  - TestAccLogsGroup_basic
+  - TestAccLogsGroup_tags
+  - TestAccLogsStream
 meta:
   - TestAccMetaBillingServiceAccountDataSource
 mq:
diff --git a/tests/test_logs/test_logs.py b/tests/test_logs/test_logs.py
index 2dfe9b3b6..350754ccb 100644
--- a/tests/test_logs/test_logs.py
+++ b/tests/test_logs/test_logs.py
@@ -440,7 +440,7 @@ def test_create_log_group(kms_key_id):
         create_logs_params["kmsKeyId"] = kms_key_id
 
     # When
-    response = conn.create_log_group(**create_logs_params)
+    conn.create_log_group(**create_logs_params)
     response = conn.describe_log_groups()
 
     # Then
@@ -992,16 +992,16 @@ def test_list_tags_log_group():
     log_group_name = "dummy"
     tags = {"tag_key_1": "tag_value_1", "tag_key_2": "tag_value_2"}
 
-    response = conn.create_log_group(logGroupName=log_group_name)
+    conn.create_log_group(logGroupName=log_group_name)
     response = conn.list_tags_log_group(logGroupName=log_group_name)
     assert response["tags"] == {}
 
-    response = conn.delete_log_group(logGroupName=log_group_name)
-    response = conn.create_log_group(logGroupName=log_group_name, tags=tags)
+    conn.delete_log_group(logGroupName=log_group_name)
+    conn.create_log_group(logGroupName=log_group_name, tags=tags)
     response = conn.list_tags_log_group(logGroupName=log_group_name)
     assert response["tags"] == tags
 
-    response = conn.delete_log_group(logGroupName=log_group_name)
+    conn.delete_log_group(logGroupName=log_group_name)
 
 
 @mock_logs
@@ -1009,47 +1009,43 @@ def test_tag_log_group():
     conn = boto3.client("logs", TEST_REGION)
     log_group_name = "dummy"
     tags = {"tag_key_1": "tag_value_1"}
-    response = conn.create_log_group(logGroupName=log_group_name)
+    conn.create_log_group(logGroupName=log_group_name)
 
-    response = conn.tag_log_group(logGroupName=log_group_name, tags=tags)
+    conn.tag_log_group(logGroupName=log_group_name, tags=tags)
     response = conn.list_tags_log_group(logGroupName=log_group_name)
     assert response["tags"] == tags
 
     tags_with_added_value = {"tag_key_1": "tag_value_1", "tag_key_2": "tag_value_2"}
-    response = conn.tag_log_group(
-        logGroupName=log_group_name, tags={"tag_key_2": "tag_value_2"}
-    )
+    conn.tag_log_group(logGroupName=log_group_name, tags={"tag_key_2": "tag_value_2"})
     response = conn.list_tags_log_group(logGroupName=log_group_name)
     assert response["tags"] == tags_with_added_value
 
     tags_with_updated_value = {"tag_key_1": "tag_value_XX", "tag_key_2": "tag_value_2"}
-    response = conn.tag_log_group(
-        logGroupName=log_group_name, tags={"tag_key_1": "tag_value_XX"}
-    )
+    conn.tag_log_group(logGroupName=log_group_name, tags={"tag_key_1": "tag_value_XX"})
     response = conn.list_tags_log_group(logGroupName=log_group_name)
     assert response["tags"] == tags_with_updated_value
 
-    response = conn.delete_log_group(logGroupName=log_group_name)
+    conn.delete_log_group(logGroupName=log_group_name)
 
 
 @mock_logs
 def test_untag_log_group():
     conn = boto3.client("logs", TEST_REGION)
     log_group_name = "dummy"
-    response = conn.create_log_group(logGroupName=log_group_name)
+    conn.create_log_group(logGroupName=log_group_name)
 
     tags = {"tag_key_1": "tag_value_1", "tag_key_2": "tag_value_2"}
-    response = conn.tag_log_group(logGroupName=log_group_name, tags=tags)
+    conn.tag_log_group(logGroupName=log_group_name, tags=tags)
     response = conn.list_tags_log_group(logGroupName=log_group_name)
     assert response["tags"] == tags
 
     tags_to_remove = ["tag_key_1"]
     remaining_tags = {"tag_key_2": "tag_value_2"}
-    response = conn.untag_log_group(logGroupName=log_group_name, tags=tags_to_remove)
+    conn.untag_log_group(logGroupName=log_group_name, tags=tags_to_remove)
     response = conn.list_tags_log_group(logGroupName=log_group_name)
     assert response["tags"] == remaining_tags
 
-    response = conn.delete_log_group(logGroupName=log_group_name)
+    conn.delete_log_group(logGroupName=log_group_name)
 
 
 @mock_logs
diff --git a/tests/test_logs/test_logs_tags.py b/tests/test_logs/test_logs_tags.py
new file mode 100644
index 000000000..acef5da1f
--- /dev/null
+++ b/tests/test_logs/test_logs_tags.py
@@ -0,0 +1,40 @@
+import boto3
+
+from moto import mock_logs
+
+
+@mock_logs
+def test_destination_tags():
+    logs = boto3.client("logs", "us-west-2")
+    destination_name = "test-destination"
+    role_arn = "arn:aws:iam::123456789012:role/my-subscription-role"
+    target_arn = "arn:aws:kinesis:us-east-1:123456789012:stream/my-kinesis-stream"
+
+    destination_arn = logs.put_destination(
+        destinationName=destination_name,
+        targetArn=target_arn,
+        roleArn=role_arn,
+        tags={"key1": "val1"},
+    )["destination"]["arn"]
+
+    _verify_tag_operations(destination_arn, logs)
+
+
+@mock_logs
+def test_log_groups_tags():
+    logs = boto3.client("logs", "us-west-2")
+    log_group_name = "test"
+
+    logs.create_log_group(logGroupName=log_group_name, tags={"key1": "val1"})
+    arn = logs.describe_log_groups()["logGroups"][0]["arn"]
+
+    _verify_tag_operations(arn, logs)
+
+
+def _verify_tag_operations(arn, logs):
+    logs.tag_resource(resourceArn=arn, tags={"key2": "val2"})
+    tags = logs.list_tags_for_resource(resourceArn=arn)["tags"]
+    assert tags == {"key1": "val1", "key2": "val2"}
+    logs.untag_resource(resourceArn=arn, tagKeys=["key2"])
+    tags = logs.list_tags_for_resource(resourceArn=arn)["tags"]
+    assert tags == {"key1": "val1"}
diff --git a/tests/test_logs/test_models.py b/tests/test_logs/test_models.py
index d010d4874..18c25eb8f 100644
--- a/tests/test_logs/test_models.py
+++ b/tests/test_logs/test_models.py
@@ -6,14 +6,13 @@ def test_log_group_to_describe_dict():
     # Given
     region = "us-east-1"
     name = "test-log-group"
-    tags = {"TestTag": "TestValue"}
     kms_key_id = (
         "arn:aws:kms:us-east-1:000000000000:key/51d81fab-b138-4bd2-8a09-07fd6d37224d"
     )
     kwargs = dict(kmsKeyId=kms_key_id)
 
     # When
-    log_group = LogGroup(DEFAULT_ACCOUNT_ID, region, name, tags, **kwargs)
+    log_group = LogGroup(DEFAULT_ACCOUNT_ID, region, name, **kwargs)
     describe_dict = log_group.to_describe_dict()
 
     # Then
diff --git a/tests/test_resourcegroupstaggingapi/test_resourcegroupstagging_logs.py b/tests/test_resourcegroupstaggingapi/test_resourcegroupstagging_logs.py
new file mode 100644
index 000000000..9bae4d153
--- /dev/null
+++ b/tests/test_resourcegroupstaggingapi/test_resourcegroupstagging_logs.py
@@ -0,0 +1,41 @@
+import boto3
+import unittest
+
+from moto import mock_logs
+from moto import mock_resourcegroupstaggingapi
+
+
+@mock_logs
+@mock_resourcegroupstaggingapi
+class TestLogsTagging(unittest.TestCase):
+    def setUp(self) -> None:
+        self.logs = boto3.client("logs", region_name="us-east-2")
+        self.rtapi = boto3.client("resourcegroupstaggingapi", region_name="us-east-2")
+        self.resources_tagged = []
+        self.resources_untagged = []
+        for i in range(3):
+            self.logs.create_log_group(logGroupName=f"test{i}", tags={"key1": "val1"})
+        self.arns = [lg["arn"] for lg in self.logs.describe_log_groups()["logGroups"]]
+
+    def test_get_resources_logs(self):
+        resp = self.rtapi.get_resources(ResourceTypeFilters=["logs"])
+        assert len(resp["ResourceTagMappingList"]) == 3
+
+        resp = self.rtapi.get_resources(ResourceTypeFilters=["logs:loggroup"])
+        assert len(resp["ResourceTagMappingList"]) == 3
+
+    def test_tag_resources_logs(self):
+        # WHEN
+        # we tag resources
+        self.rtapi.tag_resources(
+            ResourceARNList=self.arns,
+            Tags={"key2": "val2"},
+        )
+
+        # THEN
+        # we can retrieve the tags using the RDS API
+        def get_tags(arn):
+            return self.logs.list_tags_for_resource(resourceArn=arn)["tags"]
+
+        for arn in self.arns:
+            assert get_tags(arn) == {"key1": "val1", "key2": "val2"}